Legal analysis: 1. If an enterprise holds fixed assets for sale, it shall adjust its estimated net salvage value. 2. When an enterprise sells, transfers, discards or damages fixed assets, it shall include the amount of the disposal income after deducting the book value and relevant taxes and fees into the current profits and losses. The book value of fixed assets is the amount after deducting accumulated depreciation and accumulated impairment reserve from the cost of fixed assets. 3. If an enterprise includes the subsequent expenditure of fixed assets in the cost of fixed assets, it shall stop recognizing the book value of the replaced part.
Legal basis: Article 87 of the Civil Law of People's Republic of China (PRC) is a non-profit legal person who aims at public welfare or other non-profit purposes and does not distribute profits to investors, promoters or members.